To what extent are professional accountants guilty?

The accounting profession is important for both business and the state. Professional accountants must be fit and proper persons with the highest level of integrity.Accounting is the main tool for timely and effective control in economic transactions, in the private and public field. The accountant is accountable to society, so his or her actions must always be in accordance with the rules established for the practice of his or her profession. Obtaining his certification empowers him as a guarantor of public faith, which allows him to guarantee that behaviours such as tax evasion and avoidance that affect the country's fiscal policy are minimised. In recent years, there has been evidence of embarrassing scandals involving some public accountants. This calls into question important values such as the integrity, honour, professionalism and ethics of these professionals.These behaviours lead to a review of the quality of education provided in educational institutions. It is urgent to establish mechanisms to strengthen ethical knowledge in order to avoid further cases of corruption.

Autorentext

Sandra Montaño, Public Accountant, specialist in University Teaching: Universidad Cooperativa de Colombia, linked to a multinational company and Luz S Rodríguez, Litigation Lawyer, specialist in University Teaching: Universidad Cooperativa de Colombia, specialist in Labour Law and Social Security: Universidad Católica de Colombia.